Seeks to make amendments (Twelfth Amendment, 2018) to the DGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).

Notification, 2019

Q: What is the Seeks to make amendments (Twelfth Amendment, 2018) to the DGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). made under?

It states that it was made under section 164 of the Delhi Goods and Services Tax Act.

Q: Where can I read the Seeks to make amendments (Twelfth Amendment, 2018) to the DGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

Q: When was the Seeks to make amendments (Twelfth Amendment, 2018) to the DGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). made?

It is recorded under the year 2019.

A notification made under the The Delhi Goods and Services Tax Act, 2017.

Kind Notification Year 2019 Jurisdiction Delhi Text 5,542 characters

Made under The Delhi Goods and Services Tax Act, 2017.

Source document (PDF, 1.5 MB)

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
No. F.3(32)/Fin.(Rev-I)/2019-20/DS-VI| AS Wf E11 Dated: fet JS Notification No. 54/2018 — State Tax
No. F.3(32)/Fin.(Rev-I)/2019-20/- In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall come into force from the 9" day of October, 2018. ~. In the Delhi Gonds and Services Tax Rules, 2017 (hereinafter referred to as the said rules) in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:- “(4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has — pec Oo! w\ (a) received supplies on which the supplier has availed the benefit of the Government of National Capital Territory of Delhi, Finance (Revenue-I) Department, Notification No. 40/2017-State Tax (Rate), dated the 27" November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(57)/Fin(Rev-I)/2017- 18/DS-VI/763, dated the 27" November, 2017 or notification No. 41/2017- Integrated Tax (Rate), dated the 23" October, 2017, published in the Gazette of dated the 23" October, 2017; or
(b) availed the benefit of notification No. 78/2017-Customs, dated the 13" October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number
G.S.R 1272(E), dated the 13" October, 2017 or notification No. 79/2017-Customs, dated the 13" October, 2017, published in the Gazette of dated the 13" October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.” i en na r a t o e a t i n e a e
3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- “(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -
(a) received supplies on which the benefit of the Government of National Capital Territory of Delhi, Finance (Revenue-I) Department, Notification No. 48/2017-State Tax, dated the 23 November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3(42)/Fin(Rev-1)/2017-18/DS-VI/746, dated the 23" November, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-State Tax (Rate), dated the 27" November, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number F3(57)/Fin(Rev-I)/2017-18/DS-VI/763, dated the 27" November, 2017_ or Government of India, Ministry of Finance, notification No. 41/2017-Integrated Tax (Rate), dated the ae October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1321 (E), dated the 23"! October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13"" October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1272(E), dated the 13" October, 2017 or notification No. 79/2017-Customs, dated the 13" October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1299 (E), dated the 13" October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.”.
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, i, ingh) No. F.3(32)/Fin.(Rev-I)/2019-20/DS-VU ¢ fe / Dated: bef 7 if Copy forwarded for information to:- Ze The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, 1.P. Estate, New Delhi ;
The Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi
5. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
6. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
wa The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
10. Guard File.
11. Website.
(A.K. Singh) Note:- The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22™ June, 2017, published vide number F.3(10)/Fin(Rev-I)/2017-18/DS- VI/342, dated the 22" June, 2017 and last amended vide notification No. 53/2018-State Tax, dated the 12" December, 2019, in the Gazette of Delhi, Extraordinary, Part IV, published vide number F3(47)/Fin(Rev-I)/2019-20/DS-VI/610 dated the 12" December, 2019.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.